If you pay it from your own bank account, you can claim the money back from the deceased’s estate or the beneficiaries once you get a ‘grant of representation’ (also known as ‘probate’). This is called ‘confirmation’ in Scotland.

If you don’t know how much to pay

You can make payments before you know the exact amount of Inheritance Tax owed by the deceased person’s estate. These are known as ‘payments on account’.

Check your payment has been received

HMRC don’t send receipts for each payment you make. They’ll write to tell you when you’ve paid all the Inheritance Tax and interest you owe.

If you’ve paid through your own bank or building society, check your statement to confirm the payment has left your account.